ALBERT C. RITCHIE, GOVERNOR. 541

veyor is hereby required to make all surveys, plats and
description required hereunder and to complete and deliver
the same to the county treasurer on or before the day of
sale, as advertised, and he shall receive therefor a sum not
exceeding five dollars for each and every survey, plat and
description so made and delivered, said sum to be fixed by
the county treasurer in each case after consideration of the
work involved therein, and to be taxed as part of the cost
and paid out of the proceeds of sale of such land, or by the
delinquent taxpayer if payment is made before the day of
sale; and the county treasurer shall direct the surveyor
where to locate the part of said property to be sold and
shall file the plat and description thereof, with his report
of sales, to the Circuit Court for said county; the provi-
sions of this section shall not apply to lots in towns and
sub-divisions in said county near or adjacent to towns, or
laid off for town purposes, but such lots shall be sold en-
tire, and in the advertisement thereof it shall be a sufficient
description to give the number of the lot or block or section
and reference to the plat of said town or sub-division where
such lot is located, and the place where such plat is located;
provided, that if a delinquent taxpayer is assessed with
more than one lot in towns and sub-divisions in said county,
as aforesaid, only such number of lots shall be sold as may
be necessary to discharge all taxes in arrear, interest and
costs, with which such taxpayer may be charged.

120L. It shall be the duty of the county treasurer to,
finish the collection of all State and county taxes due and
payable during his term of office, and whenever the term
of office of the county treasurer shall expire before he shall
have collected all said taxes, it shall be the duty of said
county treasurer, and he is hereby empowered to proceed
at the time and in the manner hereinbefore provided by
advertisement and sale, to complete the collection of all un-
paid taxes due and payable during his term of office; pro-
vided, that he shall conclude all such proceedings within
the period of twelve months from and after the date of the
expiration of his said term of office; said county treasurer,
however, shall receive no compensation for the services re-
quired of him under the provisions of this section rendered
after the expiration of his term of office others than the
commissions allowed for the collection of delinquent taxes

under the provisions of this Act.

120M. Nothing in this Act shall be construed to affect
the right, powers, or duty of the county treasurer of said